与传统会计相比,套期会计方法是一种特殊的会计处理方法,它允许企业对冲有关资产或负债的利得和损失,减少利润表的波动性。为防止企业滥用套期会计方法,无论是国际财务报告准则(IAS39金融工具)还是我国的企业会计准则(CAS24套期保值),都对运用套期会计标准设置了较高的门槛和非常复杂的规则,但由此也造成了套期会计要求与企业风险 Compared with traditional accounting, hedge accounting is a special kind of accounting treatment that allows an enterprise to hedge the profits and losses of the relevant assets or liabilities and reduce the volatility of the income statement. To prevent companies from abusing hedging accounting methods, both the International Financial Reporting Standards (IAS 39 Financial Instruments) and China’s Accounting Standards for Business Enterprises (CAS24 hedging) have set a higher threshold for the application of hedge accounting standards and very complex Rules, but it also caused hedge accounting requirements and corporate risks